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S. NATARAJAN, SABYASACHI MUKHARJEE, R. S. PATHAK
Coffee Board, Karnataka, Bangalore – Appellant
Versus
Commissioner Of Commercial Taxes, Karnataka – Respondent
Judgment
SABYASACHI MUKHARJI, J. :- These appeals by certificates are from the judgment and order of the High Court of Karnataka dated 16th of August, 1985. By the impugned judgment and order the writ petitions filed by the Coffee Board and others were dismissed. In order to appreciate the questions involved in the decision, it may be noted that the appellant herein - Coffee Board contended that the compulsory delivery of coffee under the Coffee Act, 1942 extinguishing all marketing rights of the growers was compulsory acquisition and not sale or purchase to attract levy of purchase tax; it was further contended that the appellant was only a trustee or agent of growers not exigible to purchase tax and that all export sales were in the course of export immune to tax under Article 286 of the Constitution.
2. It was held by the Division Bench of the Karnataka High Court that an element of consensuality subsists even in compulsory sales governed by law and once there is an element of consensuality, however minimal that may be, whether express or implied, then that would be sale or purchase for purposes of Sale of Goods Act and the same would be exigible to sales or purchase tax as the ca
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